Pr. Commissioner Of Income Tax -7 v. The Fertilizer Corporation Of India Ltd.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 223/2024 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through:

Mr Puneet Rai, SSC, Mr Ashvini Kumar and Mr Rishabh Nangia, SCs and Mr Nikhil Jain, Advocate.

versus THE FERTILIZER CORPORATION OF INDIA LTD.

.....Respondent Through:

Mr S Krishnan and Mr Harshit Chauhan, Advocates.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R

% 09.01.2025 1.

The Revenue has filed the present appeal impugning the order dated 01.06.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.3357/Del/2016 for the assessment year 2009-10. 2.

At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. 3.

Accordingly, the present appeal is dismissed on account of low tax effect.

VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J JANUARY 09, 2025 M Click here to check corrigendum, if anyS The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/01/2025 at 13:03:27